Payroll tax regional discount in Queensland
Queensland's table records a discount on the payroll tax rate for a regional employer, for the period between the start and end dates it shows. The conditions it lists are a principal place of employment in regional Queensland, a minimum share of taxable wages paid to regional employees, and a yearly taxable wages level above which no discount applies, which has a later start date of its own.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Queensland
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Discount on the payroll tax rate for a regional employer | 1% | 1 July 2019 to 30 June 2030 | s 10A(2): discount for regional employers |
| Minimum share of taxable wages paid to regional employees, to count as a regional employer | 85% | 1 July 2019 to 30 June 2030 | s 10A(3)(b): wages paid to regional employees |
| The employer's principal place of employment must be in regional Queensland | Yes | 1 July 2019 to 30 June 2030 | s 10A(3)(a): principal place of employment |
| Areas that make up regional Queensland for the discount | Cairns, Central Queensland, Darling Downs Maranoa, Mackay-Isaac-Whitsunday, Queensland-Outback, Townsville, Wide Bay | 1 July 2019 to 30 June 2030 | s 10A(5): definition of regional Queensland |
| The regional discount is not available for a year in which taxable wages are more than this amount | $350,000,000 | 1 July 2024 to 30 June 2030 | s 10A(4) and (5): wage threshold |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- The table names the areas that make up regional Queensland, such as Cairns, Townsville and Wide Bay. Tagging each employee's wages with the area their work relates to, or as outside those areas, gives the books the figures for working out the share of taxable wages paid to regional employees.
- The principal place of employment is a question about the business as a whole. A record of where each employee is based gives your accountant or the Queensland Revenue Office the facts to consider it.
- No discount applies above the yearly taxable wages level in the table, so the books need a total of taxable wages for each financial year.
- The discount and the wage level both have an end date in the table, so keeping the regional split by financial year makes each year's figures easy to find if the Queensland Revenue Office asks about one of them.
General information
Sources
- Payroll Tax Act 1971 (Qld), reprint current as at 1 July 2026
Office of the Queensland Parliamentary Counsel. Reprint current as at 1 July 2026, released 1 July 2026. Checked 15 October 2026.
Sourced from the Queensland Legislation website (www.legislation.qld.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- Payroll tax
Queensland Revenue Office. Page modified 17 August 2026 (article:modified_time metadata), released 17 August 2026. Checked 15 October 2026.
© The State of Queensland (Queensland Treasury) Licence: Queensland Treasury copyright notice: copyright, State of Queensland (no commercial reproduction without written permission).
Bookkeeping for employers
Keep your books ready for the questions employers get asked
We look after day-to-day bookkeeping for businesses across Australia, so your records are up to date when you need them.